The inclusion of an area in the extraterritorial jurisdiction of a municipality does not by itself authorize the municipality to impose a tax in the area.
Tex. Loc. Gov't Code § 42.902
RESTRICTION AGAINST IMPOSING TAX IN EXTRATERRITORIAL JURISDICTION
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.